GST

Filing DRC-03A step by step

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Find

Enter the DRC-03 ARN, choose the demand order from the list, check the details and fill the amounts to adjust. Partial adjustment is allowed.

Provisions

Rule 142(2B), CGST Rules 2017, Form GST DRC-03A (Notification 12/2024-CT)

Analysis

The GSTN FAQ sets out these steps. Example: DRC-03 ARN for ₹80,000 under Voluntary; demand order for ₹1 lakh; adjust ₹80,000 tax and interest as split in the DRC-03. After filing, the DRC-03 Register under User Services shows the remaining balance of that DRC-03.

Close

  1. Keep the DRC-03 ARN and the demand order number ready.
  2. Open the DRC-03A form on the portal.
  3. Enter the ARN and select the demand order.
  4. Fill the adjustment amounts head by head.
  5. Submit and check the DRC-03 Register and liability register.

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